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 Factors Affecting Students’ Plans to Take the CPA Examination



Author(s)

Brian Trout, Eric Blazer

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DOI:10.17265/1548-6583/2018.08.003

Enrollments in accounting programs and the demand for accounting graduates are increasing, but the number of candidates sitting for the CPA exam is decreasing. This study compares characteristics of students at a mid-size regional university who plan to sit for the CPA exam with those who do not. In addition, reasons offered by students for their plans to take or not take the CPA exam are explored. The study finds that a student’s desired career path, as well as their mother’s educational level, is significantly related to their intention to sit for the exam. Career alignment or misalignments were the primary factors shaping a student’s plan to sit for the CPA exam. The proportion of students intending to sit for the CPA exam decreases with class level, and the majority of students intend to work outside of public accounting. This study will be of interest to the profession and public as the decline in CPA examination candidates coincides with a higher than average percentage of CPAs projected to retire in the next three years.

accounting students, CPA exam, accounting students’ career aspirations, CPA exam candidates